IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent. Enter a term in the Find box. Click the Search button. Showing 70326 - 70350 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199945011 482.00-00 Allocation of Income and Deductions Among Taxpayers 11/12/1999 199945011 482.13-03 Capital Contribution 11/12/1999 199945010 2511.03-00 Cessation of Donor's Dominion and Control 11/12/1999 199945009 162.04-03 Capture Insurance 11/12/1999 199945008 1221.00-00 Capital Asset v. Not a Capital Asset 11/12/1999 199945007 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/12/1999 199945006 368.03-01 Substantially All the Property 11/12/1999 199945006 368.08-02 Proprietary Interest Continuity 11/12/1999 199945006 368.08-06 Business Enterprise Continuity 11/12/1999 199945006 368.00-00 Definitions Relating to Corporate Reorganizations 11/12/1999 199945005 7121.06-00 Validity 11/12/1999 199945004 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/12/1999 199945003 877.08-00 Ruling Submission by Expatriating Long-Term Resident 11/12/1999 199945002 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 11/12/1999 199945001 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 11/12/1999 199944046 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/05/1999 199944045 1253.02-00 Significant Power, Right, or Continuing Interest 11/05/1999 199944044 9999.98-00 Not Able to Identify Under Present List 11/05/1999 199944043 2601.00-00 Tax On Generation Skipping Transfers 11/05/1999 199944042 1362.01-03 Late Elections 11/05/1999 199944041 351.01-00 Control v. No Control by Transferor 11/05/1999 199944041 355.01-00 Spin-Off 11/05/1999 199944041 368.04-00 Assets for Control of Transferee (Type "D") 11/05/1999 199944040 451.13-01 Services (Rev. Rul. 71-21) 11/05/1999 199944039 9999.98-00 Not Able to Identify Under Present List 11/05/1999 Pagination First page « First Previous page Previous … Page 2810 Page 2811 Page 2812 Page 2813 Current page 2814 Page 2815 Page 2816 Page 2817 Page 2818 … Next page Next Last page Last »
